The Dcit,(Osd)-1, Circle-4,, ... vs Midvalley Healthcare Services ... on 11 March, 2021
10.16 At the outset we note that the issue on hand is covered in favour of assessee
by the decision of Hon'ble Jurisdictional High Court in case of CIT vs. ECI
Technologies reported in 375 ITR 595 where it was held as under: